275 P. 436 | Cal. | 1929
[1] This was an action instituted by the plaintiff, a foreign corporation, against the state of *557
California and the Secretary of State and State Treasurer thereof, to recover certain license taxes paid by plaintiff to the state under protest during the years 1926 and 1927, pursuant to the requirement of section 3 of the Corporation License Act of 1915 (Stats. 1915, p. 422, Deering's Gen. Laws, Act 1743), and which section of said act was subsequently held to be unconstitutional by the decision of this court in the case ofPerkins Mfg. Co. v. Jordan,
[3] As to the defendants and respondents herein, other than the state of California, to wit, Frank C. Jordan, as Secretary of State, and Charles G. Johnson, as Treasurer of the State, who are sued herein solely in their official capacity, it will suffice to say that in the case of Hartford Fire Ins. Co. v. Jordan,
We conclude, for the foregoing reasons, that as to the demurrer presented to the complaint of the plaintiff on behalf of the defendant state of California the same was improperly sustained by the trial court; but that as to the defendants Frank C. Jordan, as Secretary of State, and Charles G. Johnson, as State Treasurer, the demurrer presented on their behalf was properly sustained.
The judgment as to the last-named defendants is, therefore, affirmed; but as to the defendant state of California *562 the judgment is reversed, with direction to the trial court to overrule its demurrer to the complaint herein.
Preston, J., Curtis, J., Shenk, J., Seawell, J., Langdon, J., and Waste, C.J., concurred.
Rehearing denied.
All the Justices present concurred.